U4i FY2023 filing

Public charity (501(c)(3)) Berkeley, CA EIN 27-0596427 NTEE Q70
Revenue
$2.6M
▼ -2%
FY2023 · Pt VIII · Ln 12
Expenses
$2.2M
▲ +0.6%
FY2023 · Pt IX · Ln 25
Net assets
$1.2M
FY2023 · Pt X · Ln 32
To programs
89%
FY2023 · Pt IX · col B
Revenue & expenses by yearFY2020–FY2025
Revenue
$2.6M
FY2023▼ -2%
Expenses
$2.2M
FY2023▲ +0.6%

Advocates for Iranian civil liberties through human rights, civil society support, and technology.

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Tax-deductible?
Yes
Per the IRS master file. Details →
Can I give now?
Yes — exemption reinstated (2012-05-15)
Per the IRS revocation list. Details →
Filing up to date?
Yes — filed FY2025
Foundation funders?
1 funder — American Online Giving Foundation INC
$15K in the latest grant year. Details →
Spent on programs?
89% to programs
Form 990 Part IX, latest filing. Details →
Size and trend
$1–10M
↓ -2% vs prior year Details →

Form 990 for the fiscal year ending December 2023 (IRS tax year 2023).


Advocates for Iranian civil liberties through human rights, civil society support, and technology.

Type
Public charity (501(c)(3)) · International
Location
Berkeley, CA
Website
www.united4iran.org
Filings
6 on file (2020–2023)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →
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Figures match the IRS filing checked 9/13/26 · see original: IRS
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Where the money goes · FY2023
Where spending went · Part IX cols B–D
Program services $0.89 Management & general $0.11
Program efficiency
89%
of spending reaches programs
Operating runway
6.9mo
months of highly liquid reserves at operating expense rate
Surplus margin
+15%
revenue over expenses, this year

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Summary of the Filing

Part I · fiscal year 2023 · Form 990
Total assets
$1.4M
FY2023▲ +41%
Total liabilities
$244K
FY2023▲ +16%
Revenue less expensesPt I · Ln 19$390K
Total assetsPt X · Ln 16$1.4M
Program-expense ratioPt IX · col B89%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CU4i
EINHdr · item D27-0596427
Principal addressHdr · item CBerkeley, CA
WebsiteHdr · item Jwww.united4iran.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFInternational (Q70)
Ruling yearIRS BMFApr 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Development Manage
$105,000Pt VII · Sec A
Executive Dir.
$93,860Pt VII · Sec A
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kevin Schumacher’s $127K as Managing Director is at the 45th percentile of top reported officer pay among 1168 $1–10M international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Noor Sayeed—$128,904——$94,200—
Kevin Schumacher$126,679$127,395————
Firuzeh Mahmoudi$39,017$84,160$93,860$88,920$112,200$97,800
Azin Moghadam——$105,000$103,357——
Milad Keshtan————$89,200$89,200
Reza Ghazinouri$24,178$41,650————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $1.7M of program spending, described in the organization's own filed words · FY2023.
01

Safe Activism and Campaignssafe Activism

Reducing the Risks and Impact of Arrest grew out of U4Is work with activists in Iran facing arrest, arbitrary detention, and violence at the hands of the Islamic Republic for their peaceful civic and political activism.

$638Kprogram expense
02

Under Judicial SpotlightU4I works under the primary objective of addressing human rights abuses globally, where fundamental rights are threatened; open political space in struggling or nascent democracies and countries ruled by authoritarian regimes; support civil society activists worldwide; and protect at-risk populations, including…

$562Kprogram expense
03

Gershad, an award-winning mobile app, allows Iranians to report on morality police, serving as an early warning system. Since its 2016 launch, public discourse on compulsory hijab in Iran has shifted significantly. Women's rights groups like My Stealthy Freedom have raised awareness.

$513Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants100%$2.6M
Investment income$3K
Other revenue$602
— government grantsLn 1e$2.0M
Total revenueLn 12$2.6M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.89 Management & general $0.11
Program services89%$1.9M
Management & general11%$237K
Total functional expensesLn 25$2.2M

Balance Sheet

Part X · end of year
CashLn 1$1.3M
Total assetsLn 16$1.4M
Total liabilitiesLn 26$244K
Total net assetsLn 32$1.2M
Months of cash on handcomputed6.9

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.3M · Operating expenses/yr $2.2M
6.9 months
Where the money goes
Program services
Program services $1.9M · Total expenses $2.2M
89%
Management & General
Management & general $237K · Total expenses $2.2M
11%
Fundraising
Fundraising $0 · Total expenses $2.2M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $15K · Solicited contributions (3-yr avg) $407K
$0.04 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $2.6M · Total revenue $2.6M
100%
Government reliance
Government grants $2.0M · Total revenue $2.6M
79%
Earned-income share
Program service revenue $0 · Total revenue $2.6M
0%
Investment reliance
Investment income $3K · Total revenue $2.6M
+0.1%
Program self-sufficiency
Program service revenue $0 · Total expenses $2.2M
0%
Growth & trend
Revenue growth (YoY)
This year $2.6M · Prior year $2.6M
-2%
Net-asset trend (YoY)
End of year $1.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $2.6M · Expenses $2.2M
+15%
Liabilities-to-Assets
Total liabilities — · Total assets $1.4M
—
Net-asset ratio
Net assets $1.2M · Total assets $1.4M
83%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $1.4M
0%
People & payroll
Highest Reported Total Compensation
Individual Azin Moghadam · Reported title DEVELOPMENT MANAGE · Highest reported compensation $105K · Total expenses $2.2M
5%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $507K · Total expenses $2.2M
23%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 89%——
Overhead ratio 11%——
Fundraising cost ratio 0%——
Revenue growth -2%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 0%——
Fundraising fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$15K
Grants paid · 2 grants · $67K · 2022–2023
The Miaan Group INCTX · FY2023$23,220
The Miaan Group INCTX · FY2022$44,000

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$1.7M revenue · ⤓ 990 PDF
FY2024$2.1M revenue · ⤓ 990 PDF
FY2023$2.6M revenue · viewing · ⤓ 990 PDF
FY2022$2.6M revenue · ⤓ 990 PDF
FY2021$2.0M revenue · ⤓ 990 PDF
FY2020$1.9M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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